England: Bands A to H
Bands are based on what the home would have sold for on 1 April 1991. New homes are given a notional 1991 value.
| Band | 1991 value | Share of Band D |
|---|---|---|
| A | Up to £40,000 | 6/9 |
| B | £40,001 to £52,000 | 7/9 |
| C | £52,001 to £68,000 | 8/9 |
| D | £68,001 to £88,000 | 9/9 |
| E | £88,001 to £120,000 | 11/9 |
| F | £120,001 to £160,000 | 13/9 |
| G | £160,001 to £320,000 | 15/9 |
| H | Over £320,000 | 18/9 |
Scotland: Bands A to H with higher upper ratios
Scotland also uses 1991 values, but with lower thresholds. Since April 2017, Bands E to H pay a larger share of Band D than in England.
| Band | 1991 value | Share of Band D |
|---|---|---|
| A | Up to £27,000 | 240/360 |
| B | £27,001 to £35,000 | 280/360 |
| C | £35,001 to £45,000 | 320/360 |
| D | £45,001 to £58,000 | 360/360 |
| E | £58,001 to £80,000 | 473/360 |
| F | £80,001 to £106,000 | 585/360 |
| G | £106,001 to £212,000 | 705/360 |
| H | Over £212,000 | 882/360 |
Wales: Bands A to I
Wales revalued homes on 1 April 2003 and added a ninth band at the top.
| Band | 2003 value | Share of Band D |
|---|---|---|
| A | Up to £44,000 | 6/9 |
| B | £44,001 to £65,000 | 7/9 |
| C | £65,001 to £91,000 | 8/9 |
| D | £91,001 to £123,000 | 9/9 |
| E | £123,001 to £162,000 | 11/9 |
| F | £162,001 to £223,000 | 13/9 |
| G | £223,001 to £324,000 | 15/9 |
| H | £324,001 to £424,000 | 18/9 |
| I | Over £424,000 | 21/9 |
Discounts and reductions
If you're the only adult in the home, you get 25% off. Homes where everyone is a full-time student are usually exempt. A disabled band reduction charges you at the band below when the home has been adapted for a disabled resident. Council Tax Reduction can cut the bill further for people on low incomes; each council runs its own scheme.
Councils can also charge premiums on second homes and long-term empty homes, so the bill on those can be much higher than the standard charge.
A band and a bill are different figures
The band identifies the property's position in a valuation system; the local charge determines the money due. A national band explanation alone cannot tell you the annual cost of a particular address.
Try it with your own numbers
Work out your yearly and monthly council tax from your property band and your council's Band D charge, with single person discount and disabled band reduction.
Frequently asked questions
Why is my council tax different from a friend's in the same band?
Each council, plus any parish, police and fire authority, sets its own Band D charge, so the same band can cost hundreds of pounds more or less in a neighbouring area.
Check it on GOV.UK: Council Tax (opens GOV.UK in a new tab) · Check your Council Tax band (opens GOV.UK in a new tab)
Does Northern Ireland have council tax bands?
No. Northern Ireland charges domestic rates based on a property's capital value instead.
Check it on GOV.UK: Income Tax rates and allowances (opens GOV.UK in a new tab)
Sources
Tax year 2026/27. Check these official sources for current rules and deadlines.
Related calculators
- Council Tax Calculator — Work out your yearly and monthly council tax from your property band and your council's Band D charge, with single person discount and disabled band reduction.
Related guides
- Stamp Duty Explained — How property purchase taxes work across the UK in 2026, including first-time buyer relief and the surcharge on second homes.
- Inheritance Tax Explained — How UK Inheritance Tax works: the nil-rate bands, spouse exemption, gifts and the seven-year rule, and upcoming changes.
- UK Tax-Free Allowances — A summary of UK tax-free allowances for 2026/27: Personal Allowance, savings, dividends, CGT, trading, property, ISAs and pensions.